This situation can be analogized to the queer communities' efforts not to assimilate within the mainstream but to maintain their lesbian, gay, bisexual or transgender people's history, culture, sisterhood/brotherhood, bonding and solidarity.

Katherine Schipper, a FASB member, recently pointed out that the infamous EITF 90-15 interpretation was originally designed for the very specific instance of a synthetic lease with a nonsubstantive lessor and that interpretation was not to be analogized.

In November, for example, the National Federation of the Blind sued America Online for moving too slowly to make its services available to sightless users; everyone expects that other suits will follow, and not just against online providers that (like AOL) themselves provide a direct connection to the Web and thus can be analogized to telecommunications providers.

The Court felt sufficiently strongly about the strength of the state interest in equitable distribution of marital assets that it analogized the California community property interest to a state's interest in enforcing a "slayer statute," a frequently found law forbidding persons to receive insurance proceeds or distribution of an estate where that person has murdered the insured person or testator.

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